# The Local Government Finance (Scotland) Order 2025

S.S.I. 2025/60 · made 5 March 2025 · revised to 4 March 2026

This Order–determines the amount of the revenue support grant payable to each local authority in Scotland in respect of the financial year 2025-2026 (article 2 and schedule 1),determines the amount of non-domestic rate income to be distributed to each local authority in respect of that year (article 3 and schedule 1),redetermines the amount of the revenue support grant payable to each local authority in respect of the financial year 2024-2025 (article 4 and schedule 2), andmakes consequential revocations of article 2 and column 2 of schedule 1 of the Local Government Finance (Scotland) Order 2024, which previously determined the amount of revenue support grant payable to each local authority in respect of the financial year 2024-2025 (article 5).

Made under: Local Government Finance Act 1992 (Schedule 12 paragraph 1, Schedule 12 paragraph 9)

PDFs: Printed copy https://openlegislation.uk/local-government-finance-scotland-order-2025/pdf/ssi_20250060_en.pdf

## Introductory text

Local Government
Made 5th March 2025
Coming into force 6th March 2025
The Scottish Ministers make the following Order in exercise of the powers conferred by paragraphs 1 and 9(4) of schedule 12 of the Local Government Finance Act 1992 and all other powers enabling them to do so.
In accordance with paragraph 2(2) of that schedule, they have consulted with such associations of local authorities as appear to them to be appropriate.
In accordance with paragraph 2(3) of that schedule, a draft of this Order has been laid before, and approved by resolution of, the Scottish Parliament.

## 1 Citation and Commencement

This Order may be cited as the Local Government Finance (Scotland) Order 2025 and comes into force on the day after the day on which it is made.

## 2 Revenue support grant for 2025-2026

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 3 Distribution of non-domestic rate income for 2025-2026

(1) The distributable amount of non-domestic rate income arrived at under paragraph 9 of schedule 12 of the Local Government Finance Act 1992 in respect of the financial year 2025-2026 is £3,114,000,000.
(2) The local authorities among whom the distributable amount of non-domestic rate income is distributed in respect of the financial year 2025-2026 are specified in column 1 of schedule 1.
(3) The amount of non-domestic rate income distributed to each local authority specified in column 1 of schedule 1 in respect of the financial year 2025-2026 is the amount set out in column 3 of that schedule opposite the name of that local authority.

## 4 Revenue support grant for 2024-2025 – redetermination

(1) The local authorities to which revenue support grant is payable in respect of the financial year 2024-2025 are specified in column 1 of schedule 2.
(2) The amount of revenue support grant payable to each local authority specified in column 1 of schedule 2 in respect of the financial year 2024-2025 is the amount set out in column 2 of that schedule opposite the name of that local authority.

## 5 Revocations

Article 2 and column 2 of schedule 1 of the Local Government Finance (Scotland) Order 2024 are revoked.

## Signature

IVAN McKEE
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
5th March 2025

## Schedule 1 REVENUE SUPPORT GRANT AND DISTRIBUTION OF NON‑DOMESTIC RATE INCOME 2025-2026

Column 1
Local authority
...
Column 3
Amount of non-domestic rate income
£m
Aberdeen City
...
200.361
Aberdeenshire
...
130.389
Angus
...
28.346
Argyll & Bute
...
42.809
Clackmannanshire
...
19.834
Dumfries & Galloway
...
64.534
Dundee City
...
71.406
East Ayrshire
...
33.087
East Dunbartonshire
...
26.697
East Lothian
...
60.072
East Renfrewshire
...
15.871
Edinburgh, City of
...
400.788
Eilean Siar
...
9.387
Falkirk
...
82.693
Fife
...
171.721
Glasgow City
...
402.292
Highland
...
167.986
Inverclyde
...
20.806
Midlothian
...
36.433
Moray
...
58.035
North Ayrshire
...
44.123
North Lanarkshire
...
122.759
Orkney Islands
...
11.759
Perth & Kinross
...
63.537
Renfrewshire
...
108.844
Scottish Borders
...
43.024
Shetland Islands
...
26.492
South Ayrshire
...
49.811
South Lanarkshire
...
371.110
Stirling
...
46.246
West Dunbartonshire
...
84.737
West Lothian
...
98.011
Scotland Total
...
3,114.000

## Schedule 2 REVENUE SUPPORT GRANT 2024-2025

Column 1
Local authority
Column 2
Amount of revenue support grant
£m
Aberdeen City
260.849
Aberdeenshire
470.833
Angus
250.286
Argyll & Bute
210.601
Clackmannanshire
110.337
Dumfries & Galloway
323.774
Dundee City
319.630
East Ayrshire
283.947
East Dunbartonshire
239.661
East Lothian
190.641
East Renfrewshire
238.033
Edinburgh, City of
629.278
Eilean Siar
106.198
Falkirk
311.948
Fife
749.610
Glasgow City
1266.540
Highland
444.825
Inverclyde
194.963
Midlothian
195.020
Moray
158.434
North Ayrshire
326.134
North Lanarkshire
713.714
Orkney Islands
72.194
Perth & Kinross
291.146
Renfrewshire
330.084
Scottish Borders
245.383
Shetland Islands
66.037
South Ayrshire
238.062
South Lanarkshire
411.592
Stirling
182.434
West Dunbartonshire
161.736
West Lothian
349.430
Scotland Total
10,343.354

## Explanatory note

(This note is not part of the Order)
This Order–
(a) determines the amount of the revenue support grant payable to each local authority in Scotland in respect of the financial year 2025-2026 (article 2 and schedule 1),
(b) determines the amount of non-domestic rate income to be distributed to each local authority in respect of that year (article 3 and schedule 1),
(c) redetermines the amount of the revenue support grant payable to each local authority in respect of the financial year 2024-2025 (article 4 and schedule 2), and
(d) makes consequential revocations of article 2 and column 2 of schedule 1 of the Local Government Finance (Scotland) Order 2024, which previously determined the amount of revenue support grant payable to each local authority in respect of the financial year 2024-2025 (article 5).

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Source: https://www.legislation.gov.uk/ssi/2025/60 (the official version)
Page: https://openlegislation.uk/local-government-finance-scotland-order-2025
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.